Douglas A. Gibson - Page 12

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          688, 689-690 (9th Cir. 1971), affg. per curiam T.C. Memo. 1969-             
          159; Lerch v. Commissioner, T.C. Memo. 1987-295, affd. 877 F.2d             
          624 (7th Cir. 1989).                                                        
               Petitioner argues that because the consent decree entered in           
          the class action lawsuit provided payments for physical injuries            
          and physical sickness, some share of petitioner’s settlement                
          proceeds consist of damages received on account of personal                 
          physical injury or physical sickness.  Petitioner argues that               
          because he was a named member of the certified plaintiff class,             
          his claims are typical of the claims of the plaintiff class.                
          Petitioner argues that since unnamed plaintiffs must satisfy one            
          of the six factors set forth in the consent decree (discussed               
          supra) to qualify for compensation, petitioner must also satisfy            
          at least one of the six factors.  Petitioner claims that the only           
          factor he satisfies is “whether claimant provided evidence of any           
          other compensable loss.”  Petitioner contends that this                     
          demonstrates that he sustained physical injury and physical                 
               We reject this argument.  The six factors referred to by               
          petitioner are relevant to determining the amount of compensation           
          due to unnamed claimants.  Assuming arguendo that we accept                 
          petitioner’s self-serving and uncorroborated testimony, it                  
          appears that petitioner qualified for at least three of the six             
          factors cited, none of which consists of personal physical                  

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